If your business operates as a subcontractor in the construction industry on a self-employed basis, it needs to register for the Construction Industry Scheme (CIS).

Who this form is for Use this form if you are an individual and want to register as a subcontractor for payment under deduction. See the note ‘How to register’ on page 3 for more information about registering for gross payment, companies and partnerships. You may want to show this form to your tax adviser if you have one.

Registering online To use the internet service for CIS, go to www.hmrc.gov.uk/new-cis

If you want to register as a contractor, please phone the New Employer Helpline on 0300 200 3200.

Help We are happy to help you with any part of this form or with anything in the notes on pages 3 and 4. Please phone the CIS Helpline on 0300 200 3210 or go to www.hmrc.gov.uk/new-cis

Who needs to register?

Personal details

1 Title Enter Mr, Mrs, Miss, Ms, or other title.

2 Surname

3 First names

4 Home address

5 Date of birth DD MM YYYY

6 Unique tax reference (UTR). If you do not have a UTR, see page 4 for more information.

7 National Insurance number, if you have one

8 Daytime phone number

9 Mobile number

Postcode Personal details continued

10 Your e-mail address We may use this to contact you about CIS if you register for our online services.

11 On what date did you start, or plan to start working in the UK construction industry? DD MM YYYY

12 Type of work you do in the construction industry for example, bricklayer, plasterer, labourer, general maintenance.

13 Trading name If you have a trading name that is different from the name in boxes 2 and 3, enter it in the box below. Your trading name (if you have one) will be 1 of the details the contractor uses to verify your identity with us before they can pay you. It is important to tell us if you use a different name for trading purposes. If we cannot match the details you give to the contractor to verify how you will be paid, you will have a higher rate of deduction taken from your payments. If you do not have a different trading name, leave the box below blank.

14 Your trading address. Only fill this in if you want us to send correspondence to an address different from your home address shown in box 4.

15 VAT number, if you have one

16 Tax adviser If you would like to use your existing self assessment tax adviser for the Construction Industry Scheme, put ‘X’ in the box below.

17 Have you been paid as a subcontractor in the construction industry since 6 April 2007? Put ‘X’ in 1 box

Declaration I declare that: • I carry out/am seeking construction work or arrange for it to be done • the information I have given on this form is correct and complete to the best of my knowledge and belief If you give false information, your application will be refused and you may face penalties of up to £3,000. Tax advisers are not allowed to sign on your behalf.

What you need to do now Make sure that you: • have answered all the questions • sign and date the declaration • if you have a National Insurance number, send pages 1 and 2 of this form to HMRC CIS Subcontractor Registrations Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ • if you do not have a National Insurance number, you will need to call the CIS Helpline on 0300 200 3210

Signature

Date DD MM YYYY These notes give more information about registering for payment under deduction.

If you are in business as a sole trader and you are applying to be paid under deduction, you must only use this form, CIS301.

If you are in business as a sole trader and you are applying to be paid gross, please ask for form CIS302.

If your business is a partnership, use form CIS304 to register for either payment under deduction or gross payment.

If your business is a company, use form CIS305 to register for either payment under deduction or gross payment.

If you do not register for the Construction Industry Scheme, contractors are required by law to deduct a bigger amount from any payments made to you.

You can also register to be paid under deduction for the Construction Industry Scheme online, go to www.hmrc.gov.uk/new-cis

Before making the first payment to you as a subcontractor, every contractor has to verify your payment status with us. If you do not qualify for gross payment a contractor, on making any payment to you as a subcontractor, must:

- make a deduction on account of your tax and NICs liabilities, and
- give you a statement of deductions made each income tax month as evidence of payment and the deduction he or she has made.

The contractor must give you this statement within 14 days of the end of the tax month in which payment and the deduction is made.

A tax month runs from 6th of 1 month to 5th of the next, for example 6 April to 5 May.

If the contractor does not give you a deduction statement you should ask for one. You will need these statements to complete your Tax Return at the end of the year. Personal details

6 Unique tax reference (UTR) The UTR is the 10-digit tax reference number given to you when you register as self-employed. You will find this on your personal Tax Return or other personal correspondence from your HM Revenue & Customs office. If you do not have a UTR, please phone the CIS Helpline for advice.

7 National Insurance number, if you have one You can find your National Insurance number on:

- your National Insurance contributions (NICs) Class 2 bill or the bank direct debit
- any document or letter from the National Insurance Contributions Office or the Benefits Agency, or Department for Work and Pensions, including
  - National Insurance card, RD3
  - Deficiency notice, RD170
  - National Insurance number correction, CA6856
- any correspondence from HMRC showing your National Insurance number

If you do not have a National Insurance number or we are unable to verify the number you have provided with our records, you will need to call the CIS Helpline on 0300 200 3210 who will make an appointment for you to see a Mobile Adviser. At this appointment you will need to provide 2 proofs of identity, 1 preferably displaying your photograph. Types of acceptable documentation are:

- birth certificate
- passport
- driving licence
- utility bill
- council tax bill

16 Tax adviser For any queries about tax advisers for CIS please phone the CIS Helpline on 0300 200 3210.